26 CFR · Internal Revenue
§ 31.3121(a)(14)-1 — Payments by employer to survivor or estate of former employee.
26 CFR § 31.3121(a)(14)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3121(a)(14)-1 (Payments by employer to survivor or estate of former employee.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3121(a)(14)-1 (2026).
Text
§ 31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
The term “wages” does not include any payment by an employer to a survivor or the estate of a former employee made after 1972 and after the calendar year in which such employee died.
[T.D. 7374, 40 FR 30950, July 24, 1975, as amended by T.D. 7373, 40 FR 30957, July 24, 1975]
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Related
§ 31.3121
26 C.F.R. § 31.3121
Nearby Sections
11
§ 31.3121(a)(9)-1
§ 31.3121(a)(9)-1 [Reserved]§ 31.3121(a)(10)-1
Payments to certain home workers.§ 31.3121(a)(11)-1
Moving expenses.§ 31.3121(a)(12)-1
Tips.§ 31.3121(a)(14)-1
Payments by employer to survivor or estate of former employee.§ 31.3121(a)(15)-1
Payments by employer to disabled former employee.§ 31.3121(a)(18)-1
Payments or benefits under a qualified educational assistance program.§ 31.3121(b)-2
Employment; services performed before 1955.§ 31.3121(b)-3
Employment; services performed after 1954.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(a)(14)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(a)(14)-1.